3 Page Three PUBLICATIONS Continued Ohio Court Turns the Tables on Annuities, Journal of Accountancy (Tax Matters Column), January 2008, p. 74. The Effect of Subsequent Events on Valuation, Valuation Strategies, July/August 2005, pp Divorce and Taxes: IRAs and Options, with Larry Maples, Investment Advisor, March 2005, pp Divorce and Taxes: Alimony and Pensions, with Larry Maples, Investment Advisor, February 2005, pp Tax Lessons From Divorce-Related Developments, with Larry Maples, CPA Journal, September 2004, pp IRS Reversal on Stock Options and Divorce, with Larry Maples, The Tax Advisor, October 2002, pp The Timing of Section 1033 Elections, with Larry Maples, Journal of Accountancy, September 2002, pp Use of the Capital Asset Pricing Model for Valuing Closely Held Companies, with Ed Duett, Valuation Strategies, July/August 2002, pp , 45. Recovering Computer Software Costs: Where Are We? with Larry Maples, CPA Journal, April 2002, pp Employment Benefits and Divorce: Who Pays the Tax? with Larry Maples, Journal of Accountancy, February 2002, pp How to Scale the Deduction Barriers, with Larry Maples, Journal of Accountancy, November 2000, pp Website Development Costs, with Larry Maples, The Tax Adviser, May 2000, pp Tax Implications of a Change in Marketing Strategy, with Larry Maples, TAXES, April 2000, pp The Valuation Discount for Potential Capital Gains Tax, National Public Accountant, July 1999, pp

4 Page Four PUBLICATIONS Continued When Should Advertising Be Capitalized? with Larry Maples, Journal of Accountancy, May 1999, pp Filing and Accounting for Your Brand, with Larry Maples, Journal of Accountancy, May 1999, p. 45. Valuations of Closely-Held Businesses and the Tax Court: Are the Discount Percentages Changing? with Edward E. Milam, TAXES, September 1997, pp PRESENTATIONS: Early Retirement and the Return to Social Security, with Deryl Martin, Southwestern Finance Association Annual Conference, Houston, TX, March 7, The Analysis of Buydowns, with Deryl Martin, presented at the annual Financial Education Association Meeting in San Antonio, TX, April 6-7, Mortgage Decision Analysis with Deryl Martin, Southwestern Finance Association, Oklahoma City, OK, March Determinants of the Minority Interest Discount in the Valuation of Closely Held Interests for Tax Purposes, Southeast AAA Meeting, Savannah, GA, April 7, Determinants of the Marketability Discount in the Valuation of Closely Held Interests for Tax Purposes, with Edward E. Milam and Frances M. McNair, Southeast AAA Meeting, Atlanta, GA, April 9, Discounts Allowed by the Tax Court for Minority Interest and Marketability: , with Edward E. Milam, Southeast AAA Meeting, Nashville, TN, April 25, CURRENT PROFESSIONAL GOAL: To obtain AICPA s ABV credential. Completed AICPA course Understanding Business Valuation in September HONORS AND RECOGNITIONS: 2008 TTU College of Business Award for Excellence in Teaching 2005 TTU College of Business Award for Excellence in Service 2002 TTU College of Business Award for Excellence in Overall Performance Professional Woman of the Year by Cookeville Business and Professional Women s Club

5 Page Five ACTIVITIES: CPA, State of Tennessee, since 1986 Beta Alpha Psi American Institute of CPAs Beta Gamma Sigma Tennessee Society of CPAs (TSCPA) Business Valuation, Forensic and Litigation Services Committee, TSCPA, Scholarship Committee, TSCPA, , 2008, 2010 American Taxation Association Regional Meeting Committee, AACSB Strategic Planning Committee, Faculty Advisor, TTU Beta Alpha Psi, Faculty Advisor, TTU Accounting Club, Member of TTU Faculty Senate, Member of TTU Administrative Council, Member of TTU College of Business Advisory Council, College of Business Curriculum Committee, Chair, , Member College of Business Student Academic Misconduct Committee, College of Business Library Resources Committee, Governor s School for IT Leadership (Taught Accounting) summers OTHER WORK EXPERIENCE: Staff Accountant in tax, Various CPA firms in Tennessee and Kentucky Cost Accountant for manufacturing subsidiary of Hinkle Contracting Corporation, Paris, KY

D. ELAINE SANDERS Faculty Office: Department of Accounting University of Texas at San Antonio (210) 458-5787 TEACHING Teaching Interests All areas of Financial and Managerial Accounting University of Texas

Marsha B. Keune June 2015 University of Dayton 937-229-4639 School of Business Administration mkeune1@udayton.edu Miriam Hall 410 300 College Park Dayton, OH 45469 EDUCATION Wisconsin School of Business,

University of Miami Last Revised School of Business 06/16/07 Lawrence C. Phillips Office Phone: 305-284-6669 Address: School of Business Administration 5250 University Drive Coral Gables, FL 33124 Current

School of Accounting Gatton School of Business and Economics University of Kentucky Lexington, KY 40506-0034 (859) 257-4675 EDUCATION CURRICULUM VITAE Cynthia C. Vines, Ph.D., CPA University of Southern

SUSAN M. YOUNG EDUCATION University of Southern California, Leventhal School of Accounting Ph.D. Business Administration, 2000 California State University, Sacramento, MBA, 1991 California State University,

MARTHA EATON MADDOX 423 746-5245 mmaddox@twcnet.edu EDUCATION: University of Tennessee at Chattanooga, TN Post Doctoral Management Research University of Georgia, Athens, GA Doctor of Education in Business

JEFFREY S. PATERSON College of Business Florida State University Tallahassee, Florida 32306-1110 (850) 644-7887 jpaterson@cob.fsu.edu PROFESSIONAL EXPERIENCE: Professor of Accounting, Florida State University

EDUCATION Doctor of Philosophy, June 1989, Michigan State University, East Lansing, Michigan, Major: Accounting. Dissertation: Modeling External Auditors' Evaluations of Audit Risk and the Effect of the

CURRICULUM VITAE EDUCATION and PROFESSIONAL CERTIFICATIONS Doctor of Business Administration, finance, Manchester Business School, University of Manchester, England Master of Business Administration, Bellarmine

Addresses: Washington State University Carson College of Business Department of Marketing and International Business P.O. Box 644730 Pullman, WA 99164-4730 USA 1125 NW Spring Street, Unit B201 Newport,

MASTER OF SCIENCE IN ACCOUNTING Meinders School of Business, Oklahoma City University Meinders School of Business ranks in the top 5% of Business Schools in the world. A TOP-TIER EDUCATION The Meinders

919.931.6810 KarenNunez@KarenNunez.com Hillsborough, NC 27278-6761 TEACHING PHILOSOPHY Excellent teaching in Accounting requires the introduction of Accounting theory and concepts, leading to the development